Financial statement fraud strategies for detection and investigation /

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Bibliographic Details
Main Author: Zack, Gerard M.
Corporate Author: ebrary, Inc
Format: Electronic eBook
Language:English
Published: Hoboken, N.J. : John Wiley & Sons, c2013.
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Online Access:An electronic book accessible through the World Wide Web; click to view
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Table of Contents:
  • Foreword
  • Preface
  • Acknowledgments
  • Revenue-based schemes
  • Introduction to revenue-based financial reporting fraud schemes
  • Timing schemes
  • Fictitious and inflated revenue
  • Misclassification schemes
  • Gross-up schemes
  • Asset-based schemes
  • Improper capitalization of costs
  • Asset valuation schemes
  • Fair value accounting
  • Expense and liability schemes
  • Shifting expenses to future periods
  • Omissions and under-reporting of liabilities
  • Other financial reporting schemes
  • Consolidations and business combinations
  • Financial reporting fraud as a concealment tool
  • Financial statement fraud by not-for-profit organizations
  • Disclosure fraud
  • Detection and investigation
  • Detecting financial statement fraud
  • Financial statement analysis
  • Ratio analysis
  • Other detection procedures
  • Fraud or honest mistake?
  • Assessing (or minimizing) auditor liability.